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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Kerala HC refers matter to Third Member of ITAT, who concurs with one Member's order.</h1> The Kerala HC referred a matter to the Third Member of ITAT due to a difference of opinion. The Third Member concurred with one Member's proposed order, ... - The Kerala High Court referred a matter to the Third Member of ITAT due to a difference of opinion. The Third Member concurred with the proposed order of one of the Members, leading to the appeal of the assessee being allowed. Other grounds in the appeal remained unchanged. The appeal was treated as allowed for statistical purposes.

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